Professional Documents
Culture Documents
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G.R. No. 113459. November 18, 2002.
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* THIRD DIVISION.
10
SANDOVAL-GUTIERREZ, J.:
1
Pursuant to Section 116 of Presidential Decree No. 1158,
(The National Internal Revenue Code of 1977, as amended
[Tax Code for brevity]), which provides:
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“Under Section 9 (1) of B.P. Blg. 129, the Court of Appeals has
concurrent original jurisdiction with the Supreme Court pursuant
to Section 5 (1) of Article VIII of the Constitution and Section 17
(1) of the Judiciary Act of 1948, and with the Regional Trial Court
pursuant to Section 21 (1) of B.P. Blg. 129 to issue writs of
certiorari, mandamus, prohibition, habeas corpus, and quo
warranto. These are original actions, not modes of appeals.
“Since what the petitioner filed in CA-G.R. SP No. 40670 was a
special civil action for certiorari under Rule 65, the original
jurisdiction of the Court of Appeals thereon is beyond doubt.
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18 Fortich vs. Corona, supra (footnote 16), at 645-646, citing People vs.
Cuaresma, supra (footnote 17), at 424.
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1/23/2020 SUPREME COURT REPORTS ANNOTATED VOLUME 392
Under Republic Act No. 1125 (An Act Creating the Court of
Tax Appeals [CTA for brevity]), as amended, such rulings
of the Commissioner of Internal Revenue are appealable to
that court, thus:
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19 Rollo, at 52.
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